Tax 990

Hawaii Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements

Hawaii Nonprofits - A Guide to Registration and Tax Compliance

Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.

Here, you can find how to start and register a nonprofit in Hawaii, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the
state, and more.

Requirements Registration Registration Annual Filing Annual Filing
With the State of Hawaii With the Hawaii Attorney General Charity Annual Financial Report Annual Report
Required Forms

Required Forms

Form DNP-1: Articles of Incorporation Charity Registration Annual Financial Report Form D2: Domestic Nonprofit Corporation Annual Report
Due Date

Due Date

Before establishing a
Nonprofit entity
Before soliciting any contributions within the state 15th day of the 5th month following the end of the organization's fiscal year. Various based on the organization's registration date
Filing Fee

Filing Fee

$25 N/A N/A $5

Frequently Asked Questions

1

How to Start a Nonprofit in Hawaii?

You must follow these registration procedures to start a nonprofit in Hawaii.

Articles of Incorporation Registration:

To register your nonprofit in Hawaii, you must submit the organization's name and file Form DNP-1 (Articles of Incorporation) to the Department of Commerce and Consumer Affairs

Typically, this submission must include the following information:

  • Name of the corporation
  • The mailing address of the corporation’s initial principal office
  • Name and address of the registered agent
  • The name and address of each incorporator

In addition to these details, you must pay the incorporation filing fee of $25.

Registration with the Hawaii Attorney General:

Hawaii law mandates that nonprofit corporations must file a charity registration electronically with the state before starting solicitations.


2

How do you obtain tax-exempt status from the State of Hawaii?

Hawaii law requires nonprofit organizations to file Form G-6 - (Application for Exemption from General Excise Taxes) with the Department of Taxation in order to obtain an exemption from the general excise taxes.


3

What are the annual filing requirements for nonprofits in Hawaii?

Annual Financial Report:

The State of Hawaii mandates that nonprofits file Annual Financial report with the Hawaii Tax & Charities Division.

Annual Report:

The State of Hawaii requires nonprofits to submit an annual report with the, Department of Commerce and Consumer Affairs, along with a filing fee of $5.


4

When is the deadline for submitting the financial report and annual report with the
state of Hawaii?

Annual Financial Report:

Generally, the state of Hawaii requires charitable organizations to file their Annual Financial Report by the 15th day of the 5th month following the end of the organization's fiscal year.

Annual Report:

The due date of the annual report varies based on the quarterly registration date.

Registration date Due Date
January 1 - March 31 March 31st
April 1 - June 30 June 30th
July 1 - September 30 September 30th
October 1 - December 31 December 31st

5

Are there any penalties for not filing the annual report?

Yes, failing to file the annual report by the due date will result in the organization's administrative dissolution.


6

How do I file an annual report form with Hawaii?

An annual report can be filed either electronically or on paper or in person with the state of Hawaii.

  • You can file electronically through the online portal provided by the state of Hawaii.
  • If not, you can complete the form along with the filing fee and mail it to the address shown below:
    location-map
    Annual filing - BREG,
    P.O. Box 40,
    Honolulu, HI 96810

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